5007-D (Page 1 of 4) 2025 Worksheet MB428 Use this worksheet to calculate the amounts to enter on your Form MB428, Manitoba Tax. Keep this worksheet for your records. Do not attach it to your return. Line 58040 - Basic personal amount If the amount from line 23600 of your return is: - less than $200,000, enter $15,780 on line 58040 of your Form MB428 - $400,000 or more, enter "0" on line 58040 of your Form MB428 Otherwise, complete the calculation below. Line 1: Base amount 15,780.00 Line 2: Amount from line 23600 of your return ^ Line 3: Income threshold 200,000.00 Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Income threshold 200,000.00 Line 6: Line 4 divided by line 5 = ^ Line 7: Base amount 15,780.00 Line 8: Line 6 multiplied by line 7 = ^ Line 9: Line 1 minus line 8 (if negative, enter "0") Enter this amount on line 58040 of your Form MB428. = ^ Line 58080 - Age amount (if you were born in 1960 or earlier) If the amount from line 23600 of your return is: - $27,749 or less, enter $3,728 on line 58080 of your Form MB428 - $52,602 or more, enter "0" on line 58080 of your Form MB428 Otherwise, complete the calculation below. Line 1: Maximum amount 3,728.00 Line 2: Amount from line 23600 of your return ^ Line 3: Income threshold 27,749.00 Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Applicable rate 15% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 58080 of your Form MB428. = ^ 5007-D (Page 2 of 4) Line 58200 - Amount for infirm dependants age 18 or older Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Base amount Dependant 1 8,720.00 Dependant 2 8,720.00 Dependent 3 8,720.00 Line 2: Dependant's net income from line 23600 of their return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $3,605 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Amount claimed for this dependant on line 58160 of your Form MB428, if any Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 5: Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 6: Add the amounts from line 5 of columns 1, 2, and 3 (and others, if any). Enter this amount on line 58200 of your Form MB428. ^ Line 58400 - Caregiver amount Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Base amount Dependant 1 15,917.00 Dependant 2 15,917.00 Dependent 3 15,917.00 Line 2: Dependant's net income from line 23600 of their return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $3,605 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Amount claimed for this dependant on line 58160 of your Form MB428, if any Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 5: Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 6: Add the amounts from line 5 of columns 1, 2, and 3 (and others, if any). Enter this amount on line 58400 of your Form MB428. ^ Line 58440 - Disability amount for self Complete the following calculation if you were under 18 years of age on December 31, 2025: Line 1: Base amount 6,180.00 Line 2: Maximum amount 3,605.00 Line 3: Total child care and attendant care expenses for you, claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 2,112.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 Enter this amount on line 58440 of your Form MB428. (maximum $9,785) = ^ 5007-D (Page 3 of 4) Line 58480 - Disability amount transferred from a dependant Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper. Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281. Line 1: Base amount 6,180.00 If the dependant was under 18 years of age on December 31, 2025, complete lines 2 to 12. If the dependant was18 years of age or older, enter "0" on line 6 and continue on line 7. Line 2: Maximum amount 3,605.00 Line 3: Total child care and attendant care expenses for this dependant claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 2,112.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 (maximum $9,785) = ^ Line 8: Enter the amount from line 33 of the dependant's Form MB428. ^ Line 9: Line 7 plus line 8 = ^ Line 10: Dependant's taxable income from line 26000 of their return ^ Line 11: Line 9 minus line 10 (if negative, enter "0") = ^ Line 12: Enter whichever is less: amount from line 7 or line 11. Allowable amount for this dependant ^ Enter the total of allowable amounts claimed for all dependants on line 58480 of your Form MB428. Line 58729 - Allowable amount of medical expenses for other dependants Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Medical expenses for other dependant Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 2: Enter the amount from line 47 of the dependant's Form MB428. Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Add the amounts from line 3 for columns 1, 2, and 3 (and others, if any). Enter this amount on line 58729 of your Form MB428. ^ Line 61520 - Manitoba dividend tax credit Line A: Amount from line 12000 of your return ^ Line 1: Amount from line 12010 of your return Line B ^ multiplied by 0.7835% = ^ Line 2: Amount A minus amount B Line C = ^ multiplied by 8% = ^ Line 3: Line 1 plus line 2 Enter this amount on line 61520 of your Form MB428. = ^ 5007-D (Page 4 of 4) Line 69 - Manitoba political contribution tax credit If your total political contributions are more than $2,325, enter $1,000 on line 69 of your Form MB428. If not, use the amount from line 61794 of your Form MB428 to complete the appropriate column below. *** Transcriber's Note: Use column 1 if the amount from line 61794 is $400 or less. Use column 2 if the amount from line 61794 is more than $400 but not more than $750. Use column 3 if the amount from line 61794 is more than $750. *** Column 1: Line 61794 is $400 or less Line 1: Enter your total political contributions from line 61794 of your Form MB428. ^ Line 2: 0.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 75% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 0.00 Line 7: Line 5 plus line 6 Enter the amount from line 7 on line 69 of your Form MB428. = ^ Column 2: Line 61794 is more than $400 but not more than $750 Line 1: Enter your total political contributions from line 61794 of your Form MB428. ^ Line 2: 400.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 50% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 300.00 Line 7: Line 5 plus line 6 Enter the amount from line 7 on line 69 of your Form MB428. = ^ Column 3: Line 61794 is more than $750 Line 1: Enter your total political contributions from line 61794 of your Form MB428. ^ Line 2: 750.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 33.33% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 475.00 Line 7: Line 5 plus line 6 Enter the amount from line 7 on line 69 of your Form MB428. = ^